|
Perspectives | Indicators | References |
|
Financial | Economic value added (EVA) | [169, 176, 178, 181, 192, 193] |
Return on capital employed (ROCE) |
Operating margin |
Incomes |
Asset rotation |
Return on investment (ROI) |
Relation debt/heritage |
Investment as percentage of the sale |
|
Client | Customer satisfaction. Deviation of service agreement | [179, 187, 194–198] |
Claims solved of the total claims |
Incorporation and client retention |
Market |
|
Internal processes | Time of the process cycle | [177, 183, 186, 190, 199–204] |
Unit cost per activity |
Production levels |
Failure costs |
Reprocessing costs, waste (quality costs) |
Benefits derived of the continuous improvement |
Efficiency in the use of assets |
|
Innovation and learning | Skills gap (staff) | [171, 180, 185, 188, 189, 191, 205–211] |
Development of skills |
Retention of key personnel |
Application of technologies and added value |
Cycle of decision making |
Availability and use of strategic information |
Progress in system of strategic information |
Personnel satisfaction |
Organizational climate |
|